Supplementary Provisions, Article 11
第十一条
The provisions of Article 32, paragraph (8) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern automobile acquisition tax imposed on the acquisition of a motor vehicle before that day.
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)